Management Dynamics Merging Constraints Accounting to Drive Improvement

"If you're an accounting or management professor who is tired of seeing a continuous stream of traditional cost accounting textbooks and frustrated by accounting methods based on obsolete concepts, you'll be very impressed with the fully articulated, workable approach and accounting methodology this book provides. It addresses virtually every dilemma in the modern accounting world with solutions that are elegant, rigorous, and direct. Best of all, it's teachable!" -Melvin J. Anderson, PhD, Professor of Management Embry-Riddle Aeronautical University "We have been missing a vital piece from constraints management: how to communicate the critical importance of the Archimedean constraints to finance. Constraints accounting finally provides the means to do this through the constraints accounting earnings statement, performance profit, and a new strategy for product pricing, thereby ensuring goal congruence and a robust process of substantial and ongoing improvement." -Kelvyn Youngman, PhD, TOC practitioner New Zealand and Japan "This bold and scholarly work is a significant contribution to two disciplines: constraint management and managerial accounting. The constraints accounting measurement principles prescribed by John and Pamela Caspari in this excellent book provide a solid set of tools for improving management performance, achieving competitive advantage, and providing clear guidance for avoiding wrong-headed measurements that can lead an enterprise off course." -Paul D. Dozier, President and CEO Dozier & Associates Consulting "All good managers intuitively know that increasing throughput results in more profit to the organization, but current cost accounting measures emphasize cost reduction. John and Pamela Caspari provide another look at the data to show us a better way to make business decisions. This is the Theory of Constraints book written for any business leader who is watching the numbers." -David Kaser, Six Sigma Master Expert RaytheonCaspari, John A. is the author of 'Management Dynamics Merging Constraints Accounting to Drive Improvement', published 2004 under ISBN 9780471672319 and ISBN 0471672319.